Section 153.63. Resettlement by the Department

(a) Resettlement of settlements. If, within a period of 1 year after the date of a settlement, the Department is not satisfied with the settlement, the Department may resettle the tax due based upon the facts contained in the report, or upon information within its possession. See section 407(b) of the TRC (72 P. S. § 7407(b)).

(b) Appealed settlements. In the case of a settlement of tax which has been appealed to the Board of Finance and Revenue, the Department is authorized to resettle under section 407(b) of the TRC if the Board of Finance and Revenue has not acted upon taxpayer’s petition, or, if the Board of Finance and Revenue has acted upon taxpayer’s petition, the Department will have authority to make a resettlement, if the resettlement is consistent with the action of the Board of Finance and Revenue on any issue raised before the Board.

(c) Petitions for refund. The filing of a Petition for Refund with the Board of Finance and Revenue does not affect the jurisdiction of the Department to make a resettlement of tax due. Action taken on a Petition for Refund by the Board of Finance and Revenue does not affect the jurisdiction of the Department to make a resettlement of tax due, if the resettlement is consistent with the action of the Board of Finance and Revenue on any issue raised before the Board.

The provisions of this § 153.63 adopted January 13, 1978, effective January 14, 1978, 8 Pa.B. 141; amended January 16, 1987, effective January 17, 1987, 17 Pa.B. 273. Immediately preceding text appears at serial pages (94422) and (36134).

Notation

Authority

The provisions of this § 153.63 issued under section 408 of the Tax Reform Code of 1971 (72 P. S. § 7408).

Cross References

This section cited in 61 Pa. Code § 153.54 (relating to changes made by Federal government); and 61 Pa. Code § 153.66 (relating to applicability).